Evaluación de control interno mediante método COSO I a la Jefatura de Talento Humano del Hospital Municipal de la Mujer y el Niño, período enero 2013- junio 2014

Abstract

In the evaluation conducted at the Headquarters of Human Talent Municipal Hospital for Women and Children was evident some weaknesses in the implementation of the Standards and Internal Control in the Technical Standards issued by the Comptroller General of the State and the National Technical Secretariat for Development of Human Resources and Remuneration of the Public Sector.

The main results of the evaluation are: Lack of proper internal control system to the needs of the Hospital, the absence of a plan of human talent, breach of competition process merits and opposition to the recruitment and selection of personnel, it will considering the performance evaluation process and is not satisfied with the training plan designed by the Head of Talent.

In order to carry out our recommendations, the Director in coordination with the Chief Administrative Officer, Chief Human Resource and other staff, will have to design and implement a system of internal controls to provide reasonable assurance on the achievement of corporate goals and help the insertion of personnel suitable to the institution.